Mongolia
Economic Entity and Organization Income Tax Law of Mongolia
| Year of current version: | 1992 |
|---|---|
| Date of Text (Enacted): | December 14, 1992 |
| Type of Text: | IP-related Laws: enacted by the Legislature |
| Subject Matter: | Copyright and Related Rights (Neighboring Rights), Patents (Inventions) |
| Notes: | |
| Available Texts: | |
| English | Economic Entity and Organization Income Tax Law of Mongolia |
| WIPO Lex No.: | MN009 |
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'The Law legalizes the amount of the tax to be imposed for the award of work of authors of scientific, literary and artistic work, patent owners.
Article 4(1)(8) provides that the income from royalties is subject to tax.
Article 6(1)(3-4) defines the tax rates on income from royalties and from various games, video and audio cassette and their recording service.
Date of entry into force: See Article 9 'Entry into force' for further details.